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Compliance Operational Guidance

COG932800 · Alternative rights of recovery (PAYE directions): regulation 72(5) condition B / regulation 81(4) condition A or B: appeals process

  • COG932810 · General
  • COG932820 · Time limit for appeals
  • COG932830 · Action by caseworker on receipt of an appeal
  • COG932840 · Cases that cannot be resolved by decision maker
  • COG932850 · Customer asks for a review
  • COG932860 · The role of the review officer
  • COG932870 · Carrying out the review
  • COG932880 · Alternative rights of recovery (PAYE directions): regulation 72(5) condition B / 81(4) condition A or B: appeals process: HMRC statement of case
  1. Alternative rights of recovery (PAYE directions): regulation 72(5) condition B / regulation 81(4) condition A or B: appeals process: contents
  2. Alternative rights of recovery (PAYE directions): regulation 72(5) condition B / regulation 81(4) condition A or B: appeals process: general

COG932810 | Alternative rights of recovery (PAYE directions): regulation 72(5) condition B / regulation 81(4) condition A or B: appeals process: general

From HM Revenue & Customs · Compliance Operational Guidance

This guidance has been removed following a review of its content revealed it is now obsolete.

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